1997 (10) TMI 159

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....k, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The twin questions which arise out of the order passed by the Collector, Central Excise (Appeals), Bombay, are : (i) Correct classification of wooden tops laminated manufactured by the appellants and supplied by them during the relevant period to M/s. Godrej manufacturers of refrigerators; (ii) Eligibility to ....

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....refore in view of Chapter Note (e) of Section XX of Chapter 94 which specifically lays down that furniture specially designed as parts of refrigerators are not covered by Chapter 94, the goods fall for classification under Heading 84.18. The ld. D.R. argues that during the relevant period, the appellants supplied these goods to refrigerator manufacturers. We agree with him that since the wooden to....